[Adopted 9-21-2009[1]]
[1]
Editor's Note: This ordinance was amended 3-22-2010 to provide
that it shall take effect immediately upon passage.
Pursuant to the provisions of C.G.S. § 12-91(c), as
amended, any building used actually and exclusively in farming, as
defined in C.G.S. § 1-1, upon proper application being made
in accordance with this article, shall be exempt from property tax
to the extent of an assessed value of $100,000. Such exemption shall
not apply to the residence of the farmer.
Annually, within 30 days after the assessment date, each individual
farmer, group of farmers, partnership or corporation shall make written
application to the Assessor for the exemption provided in § 227-20
of this article, including therewith a notarized affidavit certifying
that such farmer, individually or as part of a group, partnership
or corporation, derived at least $15,000 in gross sales from such
farming operation or incurred at least $15,000 in expenses related
to such farming operation, with respect to the most recently completed
taxable year of such farmer prior to the commencement of the assessment
year for which such application is made, on forms to be prescribed
by the Commissioner of Agriculture. Failure to file such application
in said manner and form within the time limit prescribed shall be
considered a waiver of the right to such exemption for the assessment
year. Any person aggrieved by any action of the Assessor shall have
the same rights and remedies for appeal and relief as are provided
in the General Statutes for taxpayers claiming to be aggrieved by
the doings of the Assessor or Board of Assessment Appeals.
